Section 106. Any officer or enlisted person who willfully or maliciously damages, defaces or destroys any military property of the United States or of the commonwealth, or who carries away or unlawfully disposes of such property, or who retains in his possession such property and neglects or refuses to return it when so ordered, or who uses it in violation of the regulations or law, or who fails satisfactorily to account for it, shall be punished as a court-martial may direct.